ID CONSEIL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ID CONSEIL
Largest movements
- Cash +€18,589
up €18,589 (+50.7%), from €36,691 to €55,280
mainly Net result for the year (+€12,983) and Depreciation (+€6,563)
- Tangible fixed assets -€6,563
down €6,563 (-6.7%), from €97,514 to €90,951
of which Land and buildings: -€6,153
- Receivables within one year -€6,081
down €6,081 (-14.7%), from €41,414 to €35,333
of which Other amounts receivable: -€6,977
- Deferred charges and accrued income +€3,524
up €3,524 (+217%), from €1,625 to €5,149
- Financial fixed assets +€3,400
up €3,400 (+6,902%), from €49 to €3,449
- Reserves +€12,983
up €12,983 (+26.6%), from €48,792 to €61,775
- Gross operating margin -€20,397
down €20,397 (-42.1%), from €48,474 to €28,078
- Financial charges -€8,038
down €8,038 (-92.1%), from €8,730 to €692
- Taxes -€3,173
down €3,173 (-29.8%), from €10,638 to €7,465
- Depreciation -€696
down €696 (-9.6%), from €7,260 to €6,563
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,294 | €190,163 | +€12,869 | +7.3% |
| Fixed assets | 21/28 | €97,563 | €94,400 | -€3,163 | -3.2% |
| Tangible fixed assets | 22/27 | €97,514 | €90,951 | -€6,563 | -6.7% |
| Land and buildings | 22 | €96,795 | €90,642 | -€6,153 | -6.4% |
| Furniture and vehicles | 24 | €719 | €309 | -€410 | -57.0% |
| Financial fixed assets | 28 | €49 | €3,449 | +€3,400 | +6,902% |
| Current assets | 29/58 | €79,731 | €95,763 | +€16,032 | +20.1% |
| Amounts receivable within one year | 40/41 | €41,414 | €35,333 | -€6,081 | -14.7% |
| Trade receivables | 40 | €16,943 | €17,840 | +€897 | +5.3% |
| Other amounts receivable | 41 | €24,471 | €17,494 | -€6,977 | -28.5% |
| Cash at bank and in hand | 54/58 | €36,691 | €55,280 | +€18,589 | +50.7% |
| Deferred charges and accrued income | 490/1 | €1,625 | €5,149 | +€3,524 | +217% |
| Total equity and liabilities | 10/49 | €177,294 | €190,163 | +€12,869 | +7.3% |
| Equity | 10/15 | €168,250 | €181,232 | +€12,983 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,792 | €61,775 | +€12,983 | +26.6% |
| Distributable reserves | 133 | €48,792 | €61,775 | +€12,983 | +26.6% |
| Profit (loss) carried forward | 14 | €100,858 | €100,858 | = | 0.0% |
| Amounts payable | 17/49 | €9,044 | €8,931 | -€114 | -1.3% |
| Amounts payable within one year | 42/48 | €8,754 | €8,708 | -€47 | -0.5% |
| Trade debts | 44 | €1,191 | €955 | -€236 | -19.8% |
| Suppliers | 440/4 | €1,191 | €955 | -€236 | -19.8% |
| Taxes, remuneration and social security | 45 | €7,564 | €7,753 | +€189 | +2.5% |
| Taxes | 450/3 | €7,388 | €7,753 | +€365 | +4.9% |
| Remuneration and social security | 454/9 | €176 | - | -€176 | |
| Accrued charges and deferred income | 492/3 | €290 | €223 | -€67 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,260 | €6,563 | -€696 | -9.6% |
| Other operating charges | 640/8 | €909 | €936 | +€27 | +3.0% |
| Gross operating margin | 9900 | €48,474 | €28,078 | -€20,397 | -42.1% |
| Operating profit (loss) | 9901 | €40,306 | €20,578 | -€19,727 | -48.9% |
| Financial income | 75/76B | €656 | €561 | -€94 | -14.4% |
| Recurring financial income | 75 | €656 | €561 | -€94 | -14.4% |
| Financial charges | 65/66B | €8,730 | €692 | -€8,038 | -92.1% |
| Recurring financial charges | 65 | €8,730 | €692 | -€8,038 | -92.1% |
| Profit (loss) for the period before taxes | 9903 | €32,232 | €20,448 | -€11,784 | -36.6% |
| Income taxes | 67/77 | €10,638 | €7,465 | -€3,173 | -29.8% |
| Profit (loss) for the period | 9904 | €21,594 | €12,983 | -€8,611 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,594 | €12,983 | -€8,611 | -39.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.